North America

Overview of The Annual Report of The Office of The Privacy Commissioner of Canada

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South Africa: Tax Update
Treasury Proposes New Rules dealing with the Tax Treatment of the conversion of Debt into Equity ...
South Africa: Competition Law Bulletin
With implications that are very important for a controlling company, in the recently decided Delatoy case, the Competition Tribunal found that several independent private companies described as the 'Delatoy Group' constitute a single 'firm' for purposes of the Competition Act ...
Beware of the Allure of an Automatic Termination Clause in South Africa
Despite the automatic termination clause, employers must ensure that the employees’ dismissal is substantively and procedurally fair.
Environmental Authorisations and Licences now publicly accessible in South Africa
Holders of environmental permits and licenses may find their activities and compliance subject to greater public scrutiny.
Change in threshold for registration as a credit provider in South Africa
All credit providers will now have to register under the National Credit Act, irrespective of the amount owed to them.
Accelerated Capital Allowance for Renewable Energy Projects in South Africa
An amendment proposes to widen the scope of allowable capital allowances for supporting infrastructure used in producing renewable energy.
The Hard and Soft of Tendering (Africa)
South Africa's Supreme Court of Appeal clarified some issues on engaging in public-private partnerships.
Africa: Top ten New Year's resolutions for employers in 2016
Employers should reflect and take stock of employment-related issues and resolve to improve them.
Africa: JSE-listed miners turn to the equity markets
Here are some tips for Johannesburg Stock Exchange-listed miners who plan to raise cash thru the equity markets.
South Africa Budget 2015 - Tax and Exchange Control Proposals
The article discusses the main tax proposals contained in the 2015 which are specifically relevant to the corporate sector.
New Attempt to Reform the Moroccan Mining Code
Morocco's draft reform bill contains a number of measures designed to bring new life to the mining industry and attract investment.
South Africa: Transfer pricing legislation to be amended again
The draft Taxation Laws Amendment Bill, released on 17 July 2014, proposes certain changes to the transfer pricing secondary adjustment mechanism. The proposed changes took effect on 1 January 2015.
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Canada: No Duty to Consult Triggered by Omnibus Changes to Environmental Laws
In Canada (Governor General In Council) v. Courtoreille, 2016 FCA 311, the Federal Court of Appeal found that the federal government did not owe a duty to consult when it developed and implemented changes to environmental legislation through two omnibus bills ...
Cybersecurity risks for directors and officers
The cybersecurity field is ripe for affected stakeholders to test claims that directors and officers have failed to discharge their duties.
Selected tax measures in Canada's 2019 federal budget
The budget contains significant proposals to amend income and excise taxes, while also providing updates on previously announced tax measures and policies.
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